Department of the Treasury 2006 – Federal Register Recent Federal Regulation Documents

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Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, Connecticut, Massachusetts, Rhode Island, New Hampshire, Vermont and Maine)
Document Number: 06-7856
Type: Notice
Date: 2006-09-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 1 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Joint Committee of the Taxpayer Advocacy Panel
Document Number: 06-7855
Type: Notice
Date: 2006-09-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Joint Committee of the Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is reviewing public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service brought forward by the Area and Issue Committees.
Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee
Document Number: 06-7854
Type: Notice
Date: 2006-09-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the AD Hoc Committee of the Taxpayer Advocacy Panel
Document Number: 06-7853
Type: Notice
Date: 2006-09-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the AD Hoc Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Wage & Investment Reducing Taxpayer Burden (Notices) Issue Committee of the Taxpayer Advocacy Panel
Document Number: 06-7852
Type: Notice
Date: 2006-09-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Wage & Investment Reducing Taxpayer Burden (Notices) Issue Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Area 5 Taxpayer Advocacy Panel (including the States of IA, KS, MN, MO, NE, OK, and TX)
Document Number: 06-7851
Type: Notice
Date: 2006-09-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 5 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Proposed Collection; Comment Request for Revenue Procedure 2000-35
Document Number: 06-7850
Type: Notice
Date: 2006-09-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 2000-35, Section 1445 Withholding Certificates.
Proposed Collection; Comment Request for the MeF letter
Document Number: 06-7849
Type: Notice
Date: 2006-09-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning the MeF letter, Mondernized e-FileNon-compliance with Mandate for Large Corporations to file electronically.
Members of Senior Executive Service Performance Review Boards
Document Number: 06-7847
Type: Notice
Date: 2006-09-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The purpose of this notice is to publish the names of those IRS employees who will serve as members on IRS' Fiscal Year 2006 Senior Executive Service (SES) Performance Review Boards.
Submission for OMB Review; Comment Request
Document Number: 06-7827
Type: Notice
Date: 2006-09-21
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: 06-7826
Type: Notice
Date: 2006-09-21
Agency: Department of the Treasury, Department of Treasury
Notification of Citizens Coinage Advisory Committee September 2006 Public Meeting
Document Number: E6-15573
Type: Notice
Date: 2006-09-20
Agency: United States Mint, Department of Treasury, Department of the Treasury
Pursuant to United States Code, Title 31, section 5135(b)(8)(C), the United States Mint announces the Citizens Coinage Advisory Committee (CCAC) public meeting scheduled for September 28, 2006. Date: September 28, 2006. Time: 10 a.m. to 11 a.m. Location: The meeting will occur via teleconference. Interested members of the public may attend the meeting at the United States Mint; 801 Ninth Street, NW.; Washington, DC; 2nd floor. Subject: Review Tuskegee Airmen Congressional Gold Medal candidate designs, and other business. Interested persons should call 202-354-7502 for the latest update on meeting time and room location. Public Law 108-15 established the CCAC to: Advise the Secretary of the Treasury on any theme or design proposals relating to circulating coinage, bullion coinage, Congressional Gold Medals, and national and other medals. Advise the Secretary of the Treasury with regard to the events, persons, or places to be commemorated by the issuance of commemorative coins in each of the five calendar years succeeding the year in which a commemorative coin designation is made. Make recommendations with respect to the mintage level for any commemorative coin recommended. For Further Information Contact: Cliff Northup, United States Mint Liaison to the CCAC, 801 Ninth Street, NW., Washington, DC 20220; or call 202-354-7200. Any member of the public interested in submitting matters for the CCAC's consideration is invited to submit them by fax to the following number: 202-756-6830.
Major Food Allergen Labeling for Wines, Distilled Spirits and Malt Beverages
Document Number: 06-7963
Type: Proposed Rule
Date: 2006-09-20
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
In response to industry member requests, the Alcohol and Tobacco Tax and Trade Bureau extends the comment period for Notice No. 62, Major Food Allergen Labeling for Wines, Distilled Spirits and Malt Beverages, a notice of proposed rulemaking published in the Federal Register on July 26, 2006, for an additional 90 days.
Submission for OMB Review; Comment Request
Document Number: 06-7926
Type: Notice
Date: 2006-09-20
Agency: Department of the Treasury, Department of Treasury
Surety Companies Acceptable on Federal Bonds: Centennial Casualty Company
Document Number: 06-7767
Type: Notice
Date: 2006-09-20
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 1 to the Treasury Department Circular 570; 2006 Revision, published June 30, 2006, at 71 FR 37694.
Submission for OMB Review; Comment Request
Document Number: E6-15529
Type: Notice
Date: 2006-09-19
Agency: Department of the Treasury, Department of Treasury
Elimination of Country-by-Country Reporting to Shareholders of Foreign Taxes Paid by Regulated Investment Companies
Document Number: 06-7731
Type: Proposed Rule
Date: 2006-09-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that would generally eliminate country-by-country reporting by a regulated investment company (RIC) to its shareholders of foreign source income that the RIC takes into account and foreign taxes that it pays. RICs will continue to report this information directly to the IRS. The regulations will affect certain RICs that pay foreign taxes and the shareholders of those RICs.
Financial Management Service; Proposed Collection of Information: Assignment Form
Document Number: 06-7730
Type: Notice
Date: 2006-09-18
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
The Financial Management Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on a continuing information collection. By this notice, the Financial Management Service solicits comments concerning the form ``Assignment Form.''
Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Correction
Document Number: E6-15303
Type: Proposed Rule
Date: 2006-09-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a correction to notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing that was published in the Federal Register on Wednesday, August 16, 2006 (71 FR 47158) relating to the determination of whether a foreign entity shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B).
Open Meeting of the Taxpayer Assistance Center Committee of the Taxpayer Advocacy Panel
Document Number: E6-15302
Type: Notice
Date: 2006-09-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Assistance Center Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance (VITA) Issue Committee
Document Number: E6-15300
Type: Notice
Date: 2006-09-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel VITA Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Government Securities Act Regulations: Applicability to Over-the-Counter Derivatives Dealers
Document Number: E6-15231
Type: Rule
Date: 2006-09-15
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury (``Treasury'' or ``We'') is issuing this final rule to amend the regulations issued under the Government Securities Act of 1986 (``GSA''), as amended. This technical amendment makes no substantive changes, but adds language to state explicitly that we deem over-the-counter (``OTC'') derivatives dealers that are also government securities dealers to be in compliance with the GSA regulations if they comply with the applicable Securities and Exchange Commission (``SEC'') OTC derivatives dealer rules and other SEC rules applicable to them.
Submission for OMB Review; Comment Request
Document Number: E6-15223
Type: Notice
Date: 2006-09-14
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E6-15222
Type: Notice
Date: 2006-09-14
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E6-15207
Type: Notice
Date: 2006-09-13
Agency: Department of the Treasury, Department of Treasury
Additional Designation of Individual and Entities Pursuant to Executive Order 13224
Document Number: E6-15206
Type: Notice
Date: 2006-09-13
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the name of one newly-designated individual and two entities whose property and interests in property are blocked pursuant to Executive Order 13224 of September 23, 2001, ``Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.''
Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Hearing Cancellation
Document Number: E6-15127
Type: Proposed Rule
Date: 2006-09-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations under sections 871 and 881 of the Internal Revenue Code relating to the exclusion from gross income of portfolio interest paid to a nonresident alien individual or foreign corporation.
Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Correction
Document Number: E6-15125
Type: Rule
Date: 2006-09-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (TD 9277) that were published in the Federal Register on Monday, July 31, 2006 (71 FR 43056) providing guidance regarding employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G.
Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada)
Document Number: E6-15124
Type: Notice
Date: 2006-09-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 7 committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. The TAP will use citizen input to make recommendations to the Internal Revenue Service.
User Fees Relating to Enrollment; Correction
Document Number: E6-15121
Type: Proposed Rule
Date: 2006-09-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice of proposed rulemaking (REG-145154-05) that was published in the Federal Register on Tuesday, August 29, 2006 (71 FR 51179) relating to user fees for the special enrollment examination to become an enrolled agent, the application for enrollment of enrolled agents, and the renewal of this enrollment.
Open Meeting of the Small Business/Self Employed-Taxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel
Document Number: E6-15120
Type: Notice
Date: 2006-09-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Small Business/Self EmployedTaxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The TAP will be discussing issues pertaining to increasing compliance and lessening the burden for Small Business/Self Employed individuals.
Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments; Correction
Document Number: E6-15119
Type: Proposed Rule
Date: 2006-09-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects an advance notice of proposed rulemaking (REG-118788-06) that was published in the Federal Register on Wednesday, August 9, 2006 (71 FR 45474), that applies to Indian tribal governments and to State and local governments that issue bonds for the benefit of Indian tribal governments.
User Fees Relating to Enrollment; Correction
Document Number: E6-15118
Type: Proposed Rule
Date: 2006-09-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice of proposed rulemaking (REG-145154-05) that was published in the Federal Register on Tuesday, August 29, 2006 (71 FR 51179) relating to user fees for the special enrollment examination to become an enrolled agent, the application for enrollment of enrolled agents, and the renewal of this enrollment.
Attained Age of the Insured Under Section 7702
Document Number: E6-15117
Type: Rule
Date: 2006-09-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations explaining how to determine the attained age of an insured for purposes of testing whether a contract qualifies as a life insurance contract for Federal income tax purposes.
Submission for OMB Review; Comment Request
Document Number: E6-15047
Type: Notice
Date: 2006-09-12
Agency: Department of the Treasury, Department of Treasury
Proposed Establishment of the Swan Creek Viticultural Area (2005R-414P)
Document Number: E6-14918
Type: Proposed Rule
Date: 2006-09-12
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau proposes to establish the 96,000-acre Swan Creek viticultural area in Wilkes, Yadkin, and Iredell Counties, North Carolina. We designate viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase. We invite comments on this proposed addition to our regulations.
Iranian Transactions Regulations
Document Number: 06-7620
Type: Rule
Date: 2006-09-12
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Office of Foreign Assets Control of the U.S. Department of the Treasury (``OFAC'') is amending the Iranian Transactions Regulations, 31 CFR part 560, to revoke the authorizations contained in Sec. 560.516 with respect to Bank Saderat and to except Bank Saderat from the scope of Sec. 560.405 and Sec. 560.532(b). These amendments effectively prohibit all transactions directly or indirectly involving Bank Saderat. In addition, OFAC is making a technical amendment to paragraph (a)(1) of Sec. 560.516.
Proposed Collection: Comment Request
Document Number: E6-14946
Type: Notice
Date: 2006-09-11
Agency: Department of the Treasury, Bureau of the Public Debt, Public Debt Bureau, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A). Currently the Bureau of the Public Debt within the Department of the Treasury is soliciting comments concerning the extension of information collections under the regulations which were issued pursuant to the Government Securities Act.
Railroad Track Maintenance Credit
Document Number: E6-14858
Type: Rule
Date: 2006-09-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations that provide rules for claiming the railroad track maintenance credit under section 45G of the Internal Revenue Code for qualified railroad track maintenance expenditures paid or incurred by a Class II railroad or Class III railroad and other eligible taxpayers during the taxable year. These temporary regulations reflect changes to the law made by the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Railroad Track Maintenance Credit
Document Number: E6-14856
Type: Proposed Rule
Date: 2006-09-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 45G of the Internal Revenue Code relating to the railroad track maintenance credit determined for qualified railroad track maintenance expenditures paid or incurred by a Class II or Class III railroad and other eligible taxpayers during the taxable year. The temporary regulations reflect changes to the law made by the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Income and Currency Gain or Loss With Respect to a Section 987 QBU
Document Number: 06-7250
Type: Proposed Rule
Date: 2006-09-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance under section 987 of the Internal Revenue Code (Code) regarding the determination of the items of income or loss of a taxpayer with respect to a section 987 qualified business unit (section 987 QBU) as well as the timing, amount, character and source of any section 987 gain or loss. It withdraws proposed regulations under section 987 that were published in the Federal Register on September 25, 1991 (56 FR 48457). These regulations are necessary to provide guidance under section 987. Taxpayers affected by these regulations are corporations and individuals with qualified business units subject to section 987.
Unblocking of Specially Designated National Pursuant to Executive Order 13224
Document Number: E6-14703
Type: Notice
Date: 2006-09-06
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is removing the name of one individual from the list of Specially Designated Nationals and Blocked Persons whose property and interests in property have been blocked pursuant to Executive Order 13224 of September 23, 2001, Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism. The individual, Yusaf Ahmed Ali, was designated pursuant to Executive Order 13224 on November 7, 2001.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-14674
Type: Notice
Date: 2006-09-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, INTL-64-93 (TD 8611). Conduit Arrangements Regulations (Sec. Sec. 1.881-4 and 1.6038A-3).
Collection After Assessment
Document Number: E6-14610
Type: Rule
Date: 2006-09-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the collection of tax liabilities after assessment. The regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998. These regulations affect persons determining how long the Internal Revenue Service has to collect taxes that have been properly assessed.
Community Development Financial Institutions Fund
Document Number: 06-7474
Type: Notice
Date: 2006-09-06
Agency: Department of the Treasury, Community Development Financial Institutions Fund, Department of Treasury
Nonaccrual-Experience Method of Accounting Under Section 448(d)(5)
Document Number: 06-7446
Type: Rule
Date: 2006-09-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the use of a nonaccrual-experience method of accounting by taxpayers using an accrual method of accounting and performing services. The final regulations reflect amendments under the Job Creation and Worker Assistance Act of 2002. The final regulations affect qualifying taxpayers that want to adopt, change to, or change a nonaccrual- experience method of accounting under section 448(d)(5) of the Internal Revenue Code (Code).
Community Reinvestment Act; Questions and Answers Regarding Community Reinvestment; Notice
Document Number: E6-14648
Type: Notice
Date: 2006-09-05
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
This notice revises OTS guidance relating to the Community Reinvestment Act (CRA).
Proposed Collection; Comment Request for Form 9117
Document Number: E6-14608
Type: Notice
Date: 2006-09-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 9117, Excise Tax Program Order Blank for Forms and Publications.
Proposed Collection; Comment Request for Form 1138
Document Number: E6-14607
Type: Notice
Date: 2006-09-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a New Operating Loss Carryback.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-14606
Type: Notice
Date: 2006-09-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, CO-46-94 (TD 8594), Losses on Small Business Stock (Sec. 1.244(e)-1).